Income tax on earnings is devolved to the Scottish Parliament, so if your main home is in Scotland you pay Scottish income tax — set separately from England, Wales and Northern Ireland (rUK). Your tax code starts with an S to show it.
The 2026/27 Scottish bands
Everyone still gets the same UK-wide £12,570 Personal Allowance. Above it, Scotland uses six bands:
| Band | Income | Rate |
|---|---|---|
| Starter | £12,571 – £16,537 | 19% |
| Basic | £16,538 – £29,526 | 20% |
| Intermediate | £29,527 – £43,662 | 21% |
| Higher | £43,663 – £75,000 | 42% |
| Advanced | £75,001 – £125,140 | 45% |
| Top | Over £125,140 | 48% |
How it differs from the rest of the UK
Two differences matter most:
- The higher rate starts earlier. In Scotland the 42% higher rate begins at £43,663; in rUK the 40% rate does not start until £50,270. So middle-to-higher earners in Scotland reach the higher rate sooner.
- The rates are a little higher at the top. Scotland's higher (42%), advanced (45%) and top (48%) rates each sit a couple of points above the equivalent rUK rates, and there are extra bands (intermediate and advanced) in between.
On a £50,000 salary, a Scottish taxpayer pays roughly £1,500 more in income tax than someone on the same salary in England — because the higher rate has already kicked in. Lower earners, by contrast, can pay slightly less, thanks to the 19% starter rate.
What is the same
- National Insurance is reserved to the UK government, so it is identical wherever you live: 8% then 2%, on the same thresholds.
- The Personal Allowance (£12,570) and the £100,000 taper are UK-wide — the allowance is withdrawn over £100,000 in Scotland too.
- Dividends and savings interest are taxed at UK-wide rates, not the Scottish bands — only your earnings, pension and most other income follow the Scottish rates.
See it for your salary
Our take-home pay calculator has a region switch — choose Scotland to apply these bands, with National Insurance, pension and student loan worked out alongside. It is the quickest way to see the difference for your own pay.
In short
Scotland has six income tax bands from 19% to 48%, with the higher rate starting at £43,663 rather than £50,270. National Insurance and the Personal Allowance are the same as the rest of the UK — it is the earnings rates, and where they kick in, that differ.